Use a working phone number to setup WhatsApp on tablet.Download the latest ‘WhatsApp.apk’ from the link provided above.Open any browser on your tablet and go to the download page of WhatsApp.Enable your tablet to install unknown sources by going to Settings, and then securities followed by Unknown Sources.Here is what you need to do to download WhatsApp on an Android tablet without a SIM card:
Points to Ponder WhatsApp Installation Guide for Android Tablets